Usage of field start/end_date in accounting tax code

Hi everyone,
it is not clear to me what is the functioning of e.g. the start_date field in the tax code model.
Could someone explain it?

I was thinking that if it was set, it would be taken into account when querying the amount of the code and the tax amounts would be added (or not), but this is not the case. Taking a look, if I have not seen wrong, only the periods of the context are taken into account.
So I do not understand what is its use.

Thanks in advance.

It is just to deactivate it outside the period so it does not appear in the report.

I think this is not working or not being done. Could you tell me where this check is being done?

It is the ActivePeriodMixin to implement it.